改革
改革
개혁
Reform
2014年
5期
106~115
,共null页
产能过剩化解 财税政策 市场经济与资源配置
產能過剩化解 財稅政策 市場經濟與資源配置
산능과잉화해 재세정책 시장경제여자원배치
the solution of excess capacity, fiscal and taxation policy, market economy and resource allocation
产能过剩是有效需求不足的产物，是市场经济规律作用的必然结果。从供给的层面看，通过企业的兼并重组淘汰落后产能、实现产业的调整和升级是化解产能过剩的关键。从需求的层面看，扩大国内消费需求和支持产业境外转移是化解产能过剩的重点。供求两方面的着眼点也是财税政策化解产能过剩问题的作用点。理论研究与实践分析表明，无论是财政投资、政府采购、财政补贴等财政政策，还是完善征收体系、加强税收优惠等税收政策，对产能过剩的化解都是一个系统工程，必须结合供给与需求两个方面，通过财税政策化解产能过剩的作用点逐层展开。
產能過剩是有效需求不足的產物，是市場經濟規律作用的必然結果。從供給的層麵看，通過企業的兼併重組淘汰落後產能、實現產業的調整和升級是化解產能過剩的關鍵。從需求的層麵看，擴大國內消費需求和支持產業境外轉移是化解產能過剩的重點。供求兩方麵的著眼點也是財稅政策化解產能過剩問題的作用點。理論研究與實踐分析錶明，無論是財政投資、政府採購、財政補貼等財政政策，還是完善徵收體繫、加彊稅收優惠等稅收政策，對產能過剩的化解都是一箇繫統工程，必鬚結閤供給與需求兩箇方麵，通過財稅政策化解產能過剩的作用點逐層展開。
산능과잉시유효수구불족적산물，시시장경제규률작용적필연결과。종공급적층면간，통과기업적겸병중조도태락후산능、실현산업적조정화승급시화해산능과잉적관건。종수구적층면간，확대국내소비수구화지지산업경외전이시화해산능과잉적중점。공구량방면적착안점야시재세정책화해산능과잉문제적작용점。이론연구여실천분석표명，무론시재정투자、정부채구、재정보첩등재정정책，환시완선정수체계、가강세수우혜등세수정책，대산능과잉적화해도시일개계통공정，필수결합공급여수구량개방면，통과재세정책화해산능과잉적작용점축층전개。
Excess Capacity is the outcome of the insufficient effective demand and the inevitable result of the law of market economy. From the perspective of supply, corporate merger and restructuring can close down backward production facilities as well as achieve the industrial adjustment and upgrading, which is the key to solve the excess capacity. From the perspective of demand, expanding of domestic consumption demand and supporting the transfer of industry to the foreign countries are the focuses of solve excess capacity. The above-mentioned two points are also the action points of fiscal and taxation policy to solve excess capacity. Theoretical study and practical analysis show that both the fiscal policies of financial investment, government procurement as well as financial subsidies and the tax policies of perfecting of expropriation system as well as reinforcing the tax preference are a systematical project for solving the excess capacity. It should combine the supply and demand, and be carried out step by step from the action points of fiscal and taxation policy.
